

Ukunikeza ulwazi ngokukhokhela intela yesikhashana – umkhokho wesithathu

Izincazelo
Izinyathelo okumele zilandelwe
Umthetho osetshenziswayo
Amazinga afanele okwenziwa komsebenzi
Izindleko
Amafomu okumele agcwaliswe
Indawo nendlela yokuxhumana

Izincazelo

Lapho umuntu ethola ingeniso okumele likhokhele intela kodwa elingadonselwa intela ye-SITE noma ye-PAYE , kumele akhokhele intela yesikhashana ngaleli ngeniso. Intela yesikhashana  yenziwa njalo ezinyangeni eziyisithupha.

Intela yesikhashana  inenhloso yokusiza abakhokhi bentela ukuhlangabezana nezibopho zabo zentela ngokuqhubekela phambili kunokuthi bakhokhe isamba esikhulu kanye ngonyaka lapho kuhlolwa inani lentela okumele ikhokhekhelwe. Intela yesikhashana izokhokhelwa ukwehlisa inani okumele likhokhelwe kunani lilonke lengeniso  leyo okumele ikhokhelwe ngumuntu siqu kulowo nyaka wezimali ofanele wokukhokhwa kwentela.

Umuntu okumele akhokhele intela yesikhashana , kumele kuthi kungakapheli izinsuku ezingu-30 ngemuva kokuba efanele ayikhokhe, enze isicelo ngokubhala, isicelo sobhaliso  ehhovisi legatsha labe-South African Revenue Service . Ukuhluleka ukwenza njalo, kuyoba nomphumela wokukhokhiswa inzalo  kanye nama-penalty ngokukhokha sekwedlule isikhathi, kanye nenye futhi intela engezelelwe ehambisana namafomu okukhokhelwa kwentela ngokukhokha kamuva sekwedlule isikhathi.

Umkhokho wesithathu ubuwe waziwe ngoktuhi yi-"additional" noma i-"topping up" wentela yesikhashana. Uma kwenziwa lomkhokho, kumele kukhokhwe kungakafiki usuku olubekiwe . I-'effective date' isho

lapho unyaka wokukhokhwa kwentela uphela ngomhlaka-28 noma umhlaka-29 kuFebruwari, zinyanga eziyisikhombisa ngemuva kwalokhu
ekwamukelweni kokuphela konyaka wezimali, ophela ngosuku olungelona umhlaka 28 noma umhlaka 29 kuFebruwari, zinyanga eziyisithupha ngemuva kwalokhu.

Umkhokho wesithathu ngowenziwa ngumuntu okhokha intela yesikhashana ngokuthandela kwakhe njengomkhokhi wentela. Abakhokhi bentela  abanemali yentela okumele ikhokhwe engaphezulu kuka-R50 000 noma izinkampani ezin noma izinkampani emali engu-R20 000 noma engaphezulu kwayo bangenza umkhokho wesithathu wokuzithandela  ukugwema ukukhokhizwa inzalo efakelwa kulabo abakhokhe intela engaphansi kokumele bayikhokhe  lapho kuhlola imali yentela okumele ikhokhwe.

Inhloso yalo mkhokho ukusiza abakhokhi bentela ukuthi bakhokhe umehluko phakathi kwentela yabasebenzi kanye nentela yesikhashana esivele ikhokhiwe yonyaka kanye nenani lilonke lentela okumele ikhokhwe kunyaka wokuhlola imali okumele ikhokhwe .

Isikhathi sesithathu simele inani lilonke lentela okumele ikhokhelwe kunyaka ogcwele, kususwe

intela yabasebenzi ekhokhiwe yonyaka ophelele
noma yiyiphi enye intela yangaphandle evunyelwe kunyaka ophelele
amanani akhokhiwe esikhathini sentela yesikhashana yokuqala neyesibili.

Phezulu

Izinyathelo okumele zilandelwe

Kuncike kumkhokhi nomkhokhi wentela yesikhashana ukuzibekela isikhathi esifanele sokufakela umkhokho wesithathu wokungezela .

Thola ifomu elisha lokukhokha kwabe-SARS noma uzikhiphele lona kule-website, ebese uligcwalisa ulifakele nomkhokho owukhokhayo.

Ngenxa yokuthi inothisi yokukhokha iyefana kubo bonke nakhona ayifakeli imininingwane yomkhokhi wentela othize, kubaluleke kakhulu ukuthi abakhokhi bentela yesikhashana bafakele imininingwane ye-akhawunti eyiyo ncamashi kuleli fomu. Uma imininingwane eqonde ncamashi ingafakelwanga, umkhokho ngeke wafakelwa uqondaniswe ngqo nomkhokhi wentela.

Imininingwane ye-akhawunti ibandakanya okulandelayo:

Inombolo yereferense yentela yomkhokhi wentela
I-P003 – ekhombisa isikhathi sokukhokha
2005 – ukukhombisa unyaka okhokhelwayo.

Inombolo yereferense efanele, iba kanjena: 1234567123P00032005.

Ungasebenzisa enye yalezi zindlela ukukhokha kwabe-SARS:

Imali yentela yokwesikhashana ingakhokhwa ehhovisi lomnyango wezentela eliseduzane, kusukela ngoMsombuluko kuya kuLwesihlanu phakathi kwehora lesishiyagalombili ekuseni, nehora lesithathu maseligamenxe entambama ngaphandle kwezinsuku ezingamaholide omphakathi.
Uma ngabe abantu bakhokhe ngokuyiposa imali noma bayifake ebhange, kufanele bakhumbule ukuthi bazinikeze isikhathi sokuhamba kweposi noma ukusetshenzwa kwezimali ezifakwe ebhange.
Umangabe imali ithunyelwe nge Computer, kufanele abantu bakhumbule ukuthi ibhange linesikathi elijuba usuku ngalo kanti futhi lidinga isikhathi sokuhlola ukuthi ngabe lomuntu othumela imali unayo yini lemali ebhange, loko kungathatha izinsuku ezimbili kuya kwezinhlanu.

Imininingwane yaseBhange

Abantu abakhokha imali ebhange lase ABSA, FNB noma eNedbank ngokuya khona ngesiqu sabo, abasadingi ukuthi beze nenombolo ye akhawunti noma inombolo yaleloBhange uma bekhokha. Kuyefana njalo uma abantu bekhokha nge Computer imali emaBhange ase ABSA, FNB, Nedbank nase Standard Bank.
Into abayidingayo kuphela yi:

Inombolo yomthelo ethi uma iphelele ibe nezinombolwana eziyishumi neshiyagalolunye
Inombolo okuzokuthi uma lemali ingena iye kuyona, loku kusho iakhawunti ezokwemukela lemali engenayo.


Yonke lemininingwane itholakala esazisweni sokukhoka I IRP6.
Yonke imali ekhokhwayo ingavumelani noma ingahambelani naloku okulotshiwe ngaphezulu, ngokwenombolo yomthelo kanye nenombolo yeakhawunti emukelayo, ayingeke imukeleke.
Uma usuku lokugcina lokukhokha lufika kuyiholide noma kuyimpela-sonto, kufanele abantu bakhokhe ngosuku lokugcina lokusebenza olungaphambi kwe holide noma impela-sonto.

Qaphela:

Umkhokho wesithathu  kumele ubalelwe phezu kwenani langempela okumele likhokhelwe intela , ngoba inhloso yalo mkhokho ukusiza ukukhokhela umehluko phakathi kwentela yabasebenzi kanye nentela yesikhashana  esikhokhiwe kunyaka kanye nemali ephelele yentela okumele ikhokhelwe  kulowo nyaka wentela.

Uma udinga usizo ngokugcwalisa ifomu le-IRP 6, funda i- IRP 12 Guidelines.

Phezulu

Umthetho osetshenziswayo

Umthetho we-Income Tax Act, 58 of 1962 – Fourth Schedule  – iSheduli yeSine.

Phezulu

Amazinga afanele okwenziwa komsebenzi

Asikho isikhathi esibekiwe  sale nkonzo .

Phezulu

Izindleko

Le nkonzo ngeyamahhala ayikhokhelwa.

Phezulu

Amafomu okumele agcwaliswe



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Phezulu

Indawo nendlela yokuxhumana


